21. Add Filter->Distort->Polar Coordinater

22. Now add Filter->Distort->Spherize

23. Draw circle with Elliptical Marquee Tool (M) around sphere circle

24. Press Ctrl + J to put sphere in new layer and delete background layer

25. Drag and drop this layer on our first file with layer.

26. Resize droped layer to fit eye.

27. Now, same layer put on fourth place on Layer panel

28. Change lightening to Darken and opacity to 50%

29. Select Layer 1 and go to Image->Adjustment->Gradient Map

30. Set Gradient Map like on picture, or choose your color set.

31. Add new layer and draw black circle on center

32. Set Blending options for black circle:
33. Add new layer and draw white circle like on picture bellow
34. Set Blending options for white circle:
35. That’s it. Add more effects if you want. Here is my final work.
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